Exercise $12-3($Algo$)$ Indirect: Reporting cash flows from operations LO P$2$

Arundel Company disclosed the following information for its recent calendar year.

$\backslash$table$[[$Income Statement Data,,Selected Year$-$End Balance Sheet Data,$],[$Revenues$,$$$100,000,$Accounts receivable decrease,$26,000],[$Expenses:$,,$Purchased a machine for cash,$23,000],[,$ Salaries expense,$73,000,$Salaries payable increase,$25,000],[$Utilities expense,$33,000,$Interest payable decrease,$13,000],[$Depreciation expense,$31,800,,],[$Interest expense,$6,900\_,,],[$Net loss,$$(44,700)\_,,]]$

Prepare the operating activities section of the statement of cash flows using the indirect method.

Note: Amounts to be deducted should be indicated with a minus sign.

Answer is not complete.

$\backslash$table$[[$Statement of Cash Flows $($partial$)],[$Cash flows from operating activities$-$indirect method,$],[$Net loss,grad,$],[$Adjustments to reconcile net income to net cash provided by operating activities$],[$Income statement items not affecting cash$],[$Depreciation expense,$,],[$Changes in current operating assets and liabilities$],[$Salaries payable increase,$\backslash$theta $,],[$Accounts receivable decrease,~~$,],[$Interest payable decrease,diamond,$],[$Net cash provided by operating activities,diamond$$,0]]$